Chapter 1 The Equity Method of Accounting for Investments

Chapter 2 Consolidation of Financial Information

Chapter 3 Consolidations - Subsequent to the Date of Acquisition

Chapter 4 Consolidated Financial Statements and Outside Ownership

Chapter 5 Consolidated Financial Statements – Intra-Entity Asset Transactions

Chapter 6 Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues

Chapter 7 Foreign Currency Transactions and Hedging Foreign Exchange Risk

Chapter 8 Translation of Foreign Currency Financial Statements

Chapter 9 Partnerships: Formation and Operation

Chapter 10 Partnerships: Termination and Liquidation

Chapter 11 Accounting for State and Local Governments, Part I

Chapter 12 Accounting for State and Local Governments, Part II